​Business Registration

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Business Registration: Businesses in The Gambia may be registered as a company, a sole propreitor, a partnership or other forms of business (namely co-operatives, subsidiaries of other companies).

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Requirements of Business Registration


When registering a business, a tax deposit is made with the Department of Income Tax. This deposit is paid together with a registration fee, and the amount paid depends on whether the business is being registered as a company, a sole proprietorship, or a partnership. Upon payment, the Department of Income Tax would issue an Income Tax Clearance Certificate to enable the business to be registered.

Investors wishing to seek GIEPA’s support and assistance through the issuance of the Special Investment Certificate (SIC) must first register (incorporate) their business ventures as legal entities operating in The Gambia.  The process of registering a business in The Gambia has been simplified and requires the following documents with the Registrar of Companies:

Memorandum of Association - includes the name and registered place of business of the company, its objectives and authorised share capital subscribed by each shareholder.

Articles of association - provides information on the organisational structure and operational rules of the company.